An article published by International Tax Review discusses how Judge Ralph King Anderson III will decide whether Amazon acted as a seller in a case against the US state of South Carolina, potentially making it liable for millions of dollars in back taxes.
Although the parties agree that the facts of the case are not in doubt, and no trial is necessary for a legal ruling to be issued, Anderson issued a ruling rejecting the parties' cross-motions for summary judgment. State and Local Tax attorney, Jordan Goodman, stated, "He's [Anderson's] saying, 'We've got to go to trial because there's so many questions that I have. You guys agree to the facts A, B and C. But I've got questions about F, G, N, O, P, Q, all these other things.'"
The full article, " Exclusive: US State Drags Amazon to Court on Platform Sales Tax Liability," was written by Alexander Hartley and published by International Tax Review on February 20, 2019 for its subscribers.